Description of Goods
Containing 85% or more by weight of cotton
Chapter
52 - Cotton
Sub Chapter
5207 - Cotton yarn (other than sewing thread) put up for retail sale
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Exempt (0%) if the goods are khadi yarn; 5% for other cotton yarn. Source: Notification 10/2025-Central Tax (Rate), S. No. 144.